Washington County Mental Health Authority
Nonprofit profile at a glance
- EIN
- 521689627
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Hagerstown, MD, USA
- Phone
- 3017392490
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,725,832
- Expenses
- $3,753,048
- Assets
- $1,613,128
- Liabilities
- $1,480,763
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JENNIFER LOWERY (PRESIDENT)
- RONALD MAGGIORE (VICE PRESIDENT)
- CARRIE JOHNSON (EXECUTIVE DIRECTOR)
Highest reported compensation
- CARRIE JOHNSON (EXECUTIVE DIRECTOR): $103,608 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization was formed to manage and coordinate the publicly funded mental health services and to promote full community participation in the planning and delivery of mental health services in Washington county, Maryland. The organization acts as a clearinghouse, distributing funds from the state to local mental health services providers. The recipient local mental health service providers are nonprofit organizations whose financial statements are not included herein.
What it reported doing in 2024
Continuum of care - the organization provides or contracts for the provision of rental assistance payments for homeless mentally ill individuals and/or their families who may be involved with the criminal justice system
Operating model
- Revenue model
- Grant-funded. 100% of the money available for current operations came from government grants.
- Distribution model
- Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 89
- Accountability: 90
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.3%; rating input score 89
- Program expense ratio: 88.7%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 97.5%; rating input score 98; 33rd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.7%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 0.43; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.92; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 2.8%; rating input score 71; 71st percentile among comparable filings
Growth
- Program expense growth: 4.6% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 23rd percentile among comparable filings
- Asset growth: 5.6% per year; rating input score 100; 38th percentile among comparable filings
Details
- Where the money goes: 89.3% of revenue deployed · 88.7% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $3.3M in reported program spending
- Leadership: top reported pay $104K · 8 people listed
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: 5 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 30/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Review — Accountability: Governance controls: CEO compensation review process not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 7/100.